2015-05-12T10:00:28-05:00 2014-06-30 CROWE HORWATH LLP 10 WEST BROAD STREET SUITE 1700 COLUMBUS OH 432153713 990 2013-07-01 346007199 BOWLING GREEN STATE UNIVERSITY FOUNDATION INC BOWL 4193722551 MILETI ALUMNI CENTER BOWLING GREEN OH 434030054 SHEA MCGREW PRESIDENT AND CEO 2015-05-06 true RACHEL SPURLOCK P00520729 6144690001 2013 2016-02-25 16:41:14Z SHEA MCGREW MILETI ALUMNI CENTER BOWLING GREEN OH 434030054 26671915 false X WWW.BGSU.EDU X 1954 OH THE BOWLING GREEN STATE UNIVERSITY FOUNDATION SUPPORTS BOWLING GREEN STATE UNIVERSITY BY RECEIVING, INVESTING AND STEWARDING PRIVATE GIFTS, AND BY ENCOURAGING PROSPECTIVE DONORS TO GIVE. 29 29 0 31 -525979 -525979 8277048 12673135 922001 1342006 3634468 3472840 0 0 12833517 17487981 5982214 7957970 0 0 235430 198934 430590 499652 1168686 2906515 3449669 9554749 12106225 3278768 5381756 121442657 148092773 1954929 3256613 119487728 144836160 THE BOWLING GREEN STATE UNIVERSITY FOUNDATION STEWARDS DONORS IN WAYS THAT SUPPORT THE MISSION AND VISION OF BOWLING GREEN STATE UNIVERSITY BY: STIMULATING ALUMNI, FRIENDS, STUDENTS, FACULTY, AND STAFF TO BE DONORS, AND ASSIST IN ACCUMULATING PRIVATE RESOURCES FOR THE BENEFIT OF THE UNIVERSITY. UTILIZING ITS RESOURCES FOR THE BETTERMENT OF THE UNIVERSITY. PROVIDING ITS DONORS WITH OPPORTUNITIES TO WITNESS AND EXPERIENCE THE RESULTS OF THEIR PHILANTHROPY. false false 5418808 3511974 0 THE BGSU FOUNDATION, INC. PROVIDES FINANCIAL SUPPORT TO ACADEMIC AND ADMINISTRATIVE DEPARTMENTS OF BOWLING GREEN STATE UNIVERSITY THAT ADVANCE THE STRATEGIC PLAN OF THE UNIVERSITY AND THE UNIVERSITY'S MISSION TO FOSTER ENGAGED CITIZENSHIP, GLOBAL LEADERSHIP AND CAREER PREPAREDNESS. 2214073 2214073 0 PROVIDING SCHOLARSHIPS AND AWARDS IS A CRITICAL PART OF THE BGSU FOUNDATION, INC. IN SUPPORT OF THE BOWLING GREEN STATE UNIVERSITY'S ONGOING COMMITMENT TO ACCESS, AFFORDABILITY AND OPPORTUNITY. SCHOLARSHIPS AND AWARDS ARE GRANTED BASED UPON DEFINED GUIDELINES AND PREREQUISITES. 1058133 1058133 0 THE BGSU FOUNDATION, INC. PROVIDES FINANCIAL SUPPORT THAT ALLOWS THE BOWLING GREEN STATE UNIVERSITY TO MOVE FORWARD WITH CAPITAL PROJECTS AND IMPROVEMENTS THAT ENHANCE THE CAMPUS COMMUNITY WITH LEARNING,DISCOVERY AND ENGAGEMENT. 1173790 1173790 1342006 OTHER PROGRAM SERVICES INCLUDE PROVIDING SUPPORT TO UNIVERSITY INSTITUTES AND CENTERS, ATHLETIC AND RECREATIONAL PROGRAMS, AND WBGU-TV, THE BGSU TELEVISION STATION. 1173790 1173790 1342006 9864804 true true false false false false false false true false true false false false true true false false false true false false true false false false true true false false false false false false false false false true true false false true true false false false false true 117 0 true 0 true true false false false false true true false false false false X 29 29 false false false false false false false true true false false true true true true true true false X SHEA MCGREW 4193722551 MILETI ALUMNI CENTER BOWLING GREEN OH 434030054 BAHNER PETER DIRECTOR / TREASURER 1.00 X X 0 0 0 BRYAN DAVID DIRECTOR / CHAIR ELECT 1.00 X X 0 0 0 GALLAGHER EVERETT DIRECTOR / IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 POPP BRAUN THERESA DIRECTOR / CHAIR 1.00 X X 0 0 0 BACHEY JOHN DIRECTOR 1.00 X 0 0 0 BUTTERFIELD WILLIAM DIRECTOR 1.00 X 0 0 0 CARROLL MICHAEL DIRECTOR 1.00 X 0 0 0 CONDA JOSEPH DIRECTOR 1.00 X 0 0 0 CRAIG ANDR DIRECTOR 1.00 X 0 0 0 FOX MARILYN DIRECTOR 1.00 X 0 0 0 GLASS DAVID DIRECTOR/ ALUMNI ASSOCIATION REPRESENTATIVE 1.00 X 0 0 0 GREEN AL DIRECTOR 1.00 X 0 0 0 HANSEN DOROTHY DIRECTOR 1.00 X 0 0 0 HARGRAVE RICHARD DIRECTOR 1.00 X 0 0 0 HOLLINGSWORTH PEGGIE DIRECTOR 1.00 X 0 0 0 IRWIN DON DIRECTOR 1.00 X 0 0 0 KARR BERNIE DIRECTOR 1.00 X 0 0 0 LEVEY DAVID DIRECTOR / UNIVERSITY REPRESENTATIVE 1.00 X 0 0 0 MARSH MIKE DIRECTOR 1.00 X 0 0 0 MILLER MICHAEL DIRECTOR 1.00 X 0 0 0 NORTON TINA DIRECTOR 1.00 X 0 0 0 POLING DON DIRECTOR 1.00 X 0 0 0 SEIDMAN CHRISTINE DIRECTOR 1.00 X 0 0 0 SMITH HUGH DIRECTOR 1.00 X 0 0 0 STONE LOGAN DIRECTOR 1.00 X 0 0 0 THATCH GREGORY DIRECTOR 1.00 X 0 0 0 TYMIAK DIANE DIRECTOR 1.00 X 0 0 0 WADE CHRIS DIRECTOR 1.00 X 0 0 0 WELLER PHIL DIRECTOR 1.00 X 0 0 0 WILLIAMSON MAX DIRECTOR 1.00 X 0 0 0 WINSTEL JENNIFER DIRECTOR 1.00 X 0 0 0 CUCKLER JOHN FOUNDATION CONTROLLER 40.00 X 0 107825 32854 MCGREW SHEA PRESIDENT & CEO / SECRETARY 40.00 X 0 121380 24546 0 229205 57400 0 false false false RUFFALOCODY LLC PO BOX 718 DES MOINES IA 50303 FUNDRAISING 499652 AGILON LLC 8710 EAHART LANE SW STE 8 CEDAR RAPIDS IA 52409 COMPUTER CONSULTANTS 107886 2 12673135 2243985 12673135 PROGRAM DEVELOPMENT 900099 1342006 1342006 0 0 0 0 0 0 0 0 1342006 2316926 -525979 2842905 0 0 0 0 0 10339848 9183934 1155914 0 1155914 1155914 0 0 0 0 0 0 0 0 0 0 0 17487981 1342006 -525979 3998819 4390079 4390079 3567891 3567891 0 0 0 0 198934 185588 13346 0 0 0 0 46432 0 38636 7796 44613 0 44613 0 499652 499652 93847 93847 349468 208150 107028 34290 29405 25656 3644 105 333651 226641 33456 73554 137087 22809 108768 5510 0 0 286556 115556 21374 149626 0 1053030 676197 178274 198559 0 0 75000 75000 67211 66204 1007 FEES, DUES, SUBSCRIPTIONS AND MEMBERSHIPS 243766 152406 87562 3798 PRINTING, PUBLICATION, POSTAGE 362073 117397 73076 171600 EQUIPMENT AND REPAIRS 327530 295818 20862 10850 0 0 0 0 12106225 9864804 1072735 1168686 0 656907 641356 5696487 0 0 0 0 0 97480144 115325942 23091502 24606450 0 214104 1822538 121442657 148092773 277338 340315 1677591 2916298 0 0 1954929 3256613 X 5209004 7466900 39821662 55675701 74457062 81693559 119487728 144836160 121442657 148092773 X 5381756 12866582 7100094 X X false true X true false X 11029790 10111356 10149863 8277048 11644114 51212171 0 2097000 1971000 2825000 2815000 3277000 12985000 13126790 12082356 12974863 11092048 14921114 64197171 0 64197171 2353954 2170452 2586357 2853568 2316926 12281257 11836 2707 0 0 0 14543 0 0 0 0 0 0 76492971 6246662 0.83920 0.79420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 106462379 4417685 13337467 2209107 1196801 1305972 119505651 99958567 1980063 8387120 1888333 797596 1177442 106462379 86988253 3238947 12923393 1647913 428436 1115677 99958567 73399345 3187350 13305354 1751184 1152612 86988253 62822769 3661433 9071340 1243982 912215 73399345 0.01020 0.68360 0.30620 false false 0 0 0 0 0 0 0 0 ALTERNATIVE INVESTMENTS (HEDGE FUNDS, PRIVATE INVESTMENT, REAL ESTATE FUNDS) 24606450 F 24606450 0 0 X 31303947 12866582 3701239 0 0 16567821 14736126 2751855 2751855 17487981 15807464 3701239 0 3701239 12106225 0 0 12106225 Schedule D, Part V, Line 4, Intended uses of endowment funds THE FOUNDATIONS ENDOWMENT FUNDS ARE USED TO SUPPORT THE PROGRAMS OF THE UNIVERSITY, PROVIDE SCHOLARSHIPS AND SUPPORT FOR UNIVERSITY STUDENTS, AND ASSIST IN THE FUNDING OF UNIVERSITY CAPITAL PROJECTS. Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote THE FOUNDATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION EXEMPT FROM FEDERAL TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FOUNDATION IS A PUBLIC CHARITY BY REASON OF BEING DESCRIBED IN INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(VI). THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES EXCEPT TO THE EXTENT OF INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. UNRELATED BUSINESS INCOME IS NOT MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE CORPORATION IS INCORPORATED AS A LIMITED LIABILITY CORPORATION. THE FOUNDATION COMPLETED AN ANALYSIS OF ITS TAX POSITIONS, IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, AND DETERMINED THAT NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AT JUNE 30, 2014 OR 2013. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2011. THE FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. Schedule D, Part XI, Line 4b, Other revenues in form 990 not in audited financial statements LOSSES ON UNCOLLECTIBLE CONTRIBUTIONS - 2751855; EUROPE (INCLUDING ICELAND AND GREENLAND) INVESTMENTS 19000 CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 12563000 12582000 true false true false false false Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL X X X X X true RUFFALOCODY LLC PO BOX 718 DES MOINES IA 50303 TELEPHONE FUNDRAISING false 819001 499652 319349 819001 499652 319349 FL OH true BOWLING GREEN STATE UNIVERSITY 1001 E WOOSER ST BOWLING GREEN OH 43403 346402018 115 2825412 1109518 FMV SUPPLIES, ARTWORK, BUILDINGS, AND OTHER IN-KIND ITEMS SUPPORT EXEMPT PURPOSE BGSU ALUMNI ASSOCIATION 136 MERCER ROAD MILETI ALUMNI CENTER BOWLING GREEN OH 43403 237248524 501(C)3 455149 SUPPORT EXEMPT PURPOSE 2 0 VARIOUS SCHOLARSHIPS 1617 3567891 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds THE FOUNDATION MAINTAINS GUIDELINES FOR THE GRANTING OF FUNDS FROM EACH OF ITS SCHOLARSHIP ACCOUNTS. EACH OF THE ACCOUNTS HAS AN ACCOUNT REPRESENTATIVE THAT IS RESPONSIBLE FOR MONITORING AND APPROVING ALL ACTIVITY IN THE ACCOUNT. THE ACCOUNT REPRESENTATIVE IS ALSO RESPONSIBLE FOR MONITORING THE SELECTION PROCESS TO ASSURE THAT THE ACCOUNT GUIDELINES ARE FOLLOWED IN THE SELECTION OF THE RECIPIENT. SCHOLARSHIP FUNDS ARE THEN DISTRIBUTED TO THE RECIPIENT BY THE OFFICE OF STUDENT FINANCIAL AID (SFA). THE FOUNDATION THEN REIMBURSES SFA FOR THOSE SCHOLARSHIP DISTRIBUTIONS. X 596000 OPINIONS OF EXPERTS X 1134468 SELLING COST X MISCELLANEOUS 513517 SELLING COST 0 false true false Schedule M, part I, column (b), Line 9, Number of contributions or items contributed. Schedule M, part I, column (b), Line 1, Number of contributions or items contributed. Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=MISCELLANEOUS : FORM 990, PART VI, LINE 13, WRITTEN WHISTLEBLOWER POLICY THE FOUNDATION'S CURRENT PRACTICE IS TO FOLLOW THE WRITTEN WHISTLEBLOWER POLICY AS ADOPTED AND IMPLEMENTED BY BOWLING GREEN STATE UNIVERSITY. FORM 990, PART VI, LINE 14, WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY THE FOUNDATION'S CURRENT PRACTICE IS TO FOLLOW THE WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY AS ADOPTED AND IMPLEMENTED BY BOWLING GREEN STATE UNIVERSITY. Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body A COMPLETED FINAL DRAFT COPY OF THE FORM 990 AND SUPPLEMENTAL SCHEDULES IS PRESENTED TO THE BOARD FOR REVIEW. FOLLOWING THIS REVIEW AND THE COMPLETION OF ANY REVISIONS OR CORRECTIONS, A FINAL FORM 990 IS E-MAILED TO ALL FOUNDATION BOARD MEMBERS PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy ALL FOUNDATION BOARD OF DIRECTORS ARE REQUIRED TO READ, SIGN AND SUBMIT A COPY OF THE FOUNDATION'S CODE OF CONDUCT POLICY ON AN ANNUAL BASIS. THE ADMINISTRATIVE ASSISTANCE TO THE FOUNDATION PRESIDENT/CEO DISTRIBUTES A COPY TO ALL DIRECTORS IN THE FALL AND MONITORS THEIR RETURN. ANY LATE RETURNS (DUE BY OCTOBER 31ST) ARE BROUGHT TO THE ATTENTION OF THE PRESIDENT/CEO FOR FOLLOW-UP. IN ADDITION, ANY EXCEPTIONS TO THE POLICY AS NOTED BY THE DIRECTOR ARE BROUGHT TO THE ATTENTION OF THE PRESIDENT/CEO FOR HIS DISPOSITION. IN ADDITION, ALL DIRECTORS ARE EXPECTED TO DISCLOSE ANY CONFLICT OF INTEREST IN ANY MATTERS BROUGHT BEFORE THE BOARD PRIOR TO DISCUSSION OF THAT MATTER AND TO SUBSEQUENTLY RECUSE THEMSELVES FROM VOTING OR DISMISS THEMSELVES FROM THE MEETING. Form 990, Part VI, Sec C, Line 19, Required documents available to the public THE FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE FOUNDATION'S OFFICERS AT MILETI ALUMNI CENTER, BOWLING GREEN, OHIO. Form 990 , Part XI, Line 9, Other changes in net assets or fund balances LOSSES ON UNCOLLECTIBLE CONTRIBUTIONS - -2751855; SERVICES AND FACILITIES PROVIDED BY BGSU - 3277603; ACCUMULATED ADJUSTMENTS TO CHANGE TO ACCRUAL ACCOUNTING - 6574346; Form 990, Part XII, Line 1, Change of accounting method or other type of accounting method THE ORGANIZATION CHANGED FROM CASH BASIS REPORTING TO ACCRUAL BASIS REPORTING FOR TAX PURPOSES TO ALIGN TAX REPORTING WITH THE AUDITED FINANCIAL STATEMENTS. Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=MISCELLANEOUS : BOWLING GREEN STATE UNIV FOUNDATION LLC MILETI ALUMNI CENTER BOWLING GREEN OH 43403 346007199 REAL ESTATE MANAGEMENT OH 0 350000 BGSU FOUNDATION BOWLING GREEN STATE UNIVERSITY 319 ADMINISTRATION BUILDING BOWLING GREEN OH 43403 346402018 EDUCATION OH 501(C)(1) N/A NA false CHARITABLE REMAINDER TRUSTS (6) INVESTMENT OH NA TRUST true false true false false false false false false false false true true false true true true true true false